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HMRC internal manual

Debt Management and Banking Manual

Annual Balance: Debt Pursuit Offices: Balance Operations

Care and Accuracy

It is vital that you carry out Annual Balance operations carefully and accurately so that the national reconciliation may be achieved quickly. If you are asked by

  • your Group Office, or
  • Revenue Losses and Balance team, Debt Management Operational Support (DMOS), Shipley

to resolve errors or investigate a discrepancy

  • deal with the matter urgently, and
  • confirm by email that you have carried out the instructions.

You should also make sure that

  • all figures are clear and distinct
  • any doubtful figures have been checked (payment vouchers should be checked to the Book 3 sheet)
  • all cases of missing vouchers have been reported to the Balance Co-ordinator
  • there is a voucher for every entry in the accounting records
  • all machine lists are filed and tagged in the appropriate Balance folder
  • each machine list is headed in ink with a description of the items listed
  • each machine list is totalled at the heading to make sure the machine has been cleared of previous entries
  • all discrepancy instructions issued during the Account from Revenue Losses & Balance team, DMOS, Shipley have been carried out correctly.

When the operations are complete

  • email the forms to your Group Office as in DMBM231600.